The Assembly Department of Protocol, Inc., manufacturer of computers, incurred $300,000 in direct material costs and $70,000 in conversion costs. The equivalent units of production for direct materials and conversion costs are 1,500 and 800, respectively. The weighted average method is used. The cost per equivalent unit of production for direct materials (Round your answer to the nearest cent.) is OA. $46.67 OB. $87.50 OC. $200.00 OD. $375.00